ACHIEVA SECTION 125 AND FSA PLAN SUMMARY PLAN DESCRIPTION INTRODUCTION We are pleased to announce that we have established a Flexible Benefits Plan (the "Plan") under which you may choose to redirect a portion of your wages to pay for your share of the costs of available health and welfare plans that we sponsor and/or set aside money to pay for unreimbursed medical expenses (Health Care Flexible Spending Account) and/or dependent care expenses (Dependent Care Assistance Account), all with pre-tax dollars. This means that you will pay less in taxes each year. Read this Summary Plan Description carefully so that you understand the provisions of the Plan and the benefits you will receive. We want you to be fully informed of the benefits available to you under the Plan both before you enroll and while you are a participant. You should direct any questions you have to the Plan Administrator. There are Plan documents available upon request for your review. IF THERE IS A CONFLICT BETWEEN THIS SUMMARY PLAN DESCRIPTION AND THE PLAN DOCUMENTS, THE PLAN DOCUMENTS WILL PREVAIL. IF THERE IS A CONFLICT BETWEEN AN INSURANCE CONTRACT WHICH FUNDS BENEFITS AND EITHER THE PLAN DOCUMENTS OR THIS SUMMARY PLAN DESCRIPTION, THE INSURANCE CONTRACT WILL PREVAIL. I. ELIGIBILITY 1.1 When Will I Become Eligible To Participate In This Plan? You will become eligible to participate in this Plan when you become eligible to participate, and you enroll, in any of the Plan Sponsor's health and welfare plans available under this Plan, the Health Care Flexible Spending Account Program and/or the Dependent Care Assistance Account Program. For eligibility rules concerning the Plan Sponsor's health and welfare plans for which you pay a premium, please see the summary plan description or plan document for each. You should ask the Plan Administrator for copies of such documents if you need them. If you are a regular full-time employee who is regularly scheduled to work for the Plan Sponsor at least 30 hours per week, you will be eligible to participate in the Health Care Flexible Spending Account Program and/or the Dependent Care Assistance Account Program as of the first day of the month following 60 days. Please note that if you are initially classified as an independent contractor (or any other non-employee designation) by your Employer and are subsequently determined to be a common law employee for any purpose, including without limitation, for wage, labor or tax purposes by either the Internal Revenue Service, Department of Labor or any other Federal or state agency, administrative body or court, you will still be ineligible for participation in the Plan for the period during which you were a non-employee. Unless otherwise noted herein, an employee shall not include any self-employed individual, partner in a partnership, and more-than-2% shareholder in a Subchapter S corporation. 1.2 What Must I Do To Enroll In The Plan? If you are a new employee, you must complete an enrollment form/salary reduction agreement by the first day of the first pay period for the benefit(s) you elect that are part of this plan (as communicated in your enrollment materials). If you are an existing employee, once you enroll in any of the qualified benefits that are part of this plan, then you must complete an election form prior to the beginning of each Plan Year or you will be deemed to have elected to receive the full amount of your compensation in cash. However, in either case, if you do not timely complete an enrollment form/salary reduction agreement, you will be deemed to have elected to receive the full amount of your compensation in cash. If you are newly eligible for the Plan and elect to make contributions to the Health Care Flexible Benefit Plan and/or Dependent Care Flexible Benefit Plan you must complete an enrollment form/salary reduction agreement to participate within the time periods specified in Article III of this SPD. You must complete an enrollment form/salary reduction agreement each Plan Year to participate in the Health Care Flexible Benefit Plan and/or Dependent Care Page 4